Illinois Compiled Statutes
760 ILCS 100/13 (2026)
Books, accounts, and records
✓ current as of May 2026
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(760 ILCS 100/13)
(from Ch. 21, par. 64.13)
Sec. 13.
Books, accounts, and records.
Every licensee and the trustee of the care funds of every licensee shall
be a resident of this State and shall keep in this State and use in its
business such books, accounts and records as will enable the Comptroller to
determine whether such licensee or trustee is complying with the provisions
of this Act and with the rules, regulations and directions made by the
Comptroller hereunder. The licensee shall keep the books,
accounts, and records at the location identified in the
license issued by the Comptroller or as otherwise agreed by
the Comptroller in writing. The books, accounts, and
records shall be accessible for review upon demand of the
Comptroller.
(Source: P.A. 92-419, eff. 1-1-02.)
Notes of Decisions
Cited in 3
cases, 2016–2017 · leading case: Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2017).
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2017). “760 ILCS 100/13 (West 2012). The Comptroller is not permitted to accept the surrender of a license issued under the Care Act absent satisfactory evidence of the cemetery authority’s release from all trust liabilities and obligations and unless or until the care funds have been…”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “760 ILCS 100/13 (West 2012). The Comptroller is not permitted to accept the surrender of a license issued under the Care Act absent satisfactory evidence of the cemetery authority's release from all trust liabilities and obligations and unless or until the care funds have been…”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “760 ILCS 100/13 (West 2012). The Comptroller is not permitted to accept the surrender of a license issued under the Care Act absent satisfactory evidence of the cemetery authority's release from all trust liabilities and obligations and unless or until the care funds have been…”
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